To make aioli, in a food processor bowl, add egg, lemon juice and mustard. Process until combined. Then very slowly drizzle in olive oil while processor is running until mayo is thick, about 5 minutes. Add in horseradish and salt and pepper to taste. Chill until ready to use. You can also do this with a whisk if you want to work your guns!
Then, make yo balls! Combine all ingredients in a medium bowl with spoon until combined. Form into 12 1-inch balls and place on a parchment lined cookie sheet. Refrigerate for 30 minutes so they aren't as sticky.
Then, make batter! In a medium bowl, whisk together flour, salt, pepper and garlic powder. Then add in beer and combine.
When ready to fry, heat 3 inches of oil in a Dutch oven to 375 degrees F. Set up a cooling rack over paper towels. Dredge balls in flour, and shake off excess. Then dip one at a time in batter. Fry a few at a time (don't crowd pot) until golden brown, about 4-5 minutes. Season with extra salt and serve immediately.